EIN: 237087608
UEI: U13NENNL1BV9
Audited by: Forvis Mazars, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 18, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 18, 2026 (168 days ago).
What is a management decision? →FAC accepted this audit on September 13, 2024 — management decision was due March 13, 2025.
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 4 H8FCS40875-01-02 Program Year 2023 Criteria or Specific Requirement – Procurement, Suspension, & Debarment – 45 CFR 75.329 Condition – The Organization’s procurement policy established a threshold of $10,000 for small purchase procurements. This policy was not properly applied. Questioned Costs – Unknown Context – A sample of two procurements were tested out of a population of eleven transactions subject to procurement requirements. The population sampled represented $957,817 in Federal expenditures. The sample was not, and is not intended to be, statistically valid. Of the two procurements tested, one procurement for $54,684 was not completed in compliance with the Organization’s policy and procedures. Effect – A purchase was made without fully adhering to Federal procurement requirements. Cause – The Organization did not apply its procurement policy to a transaction that met the small purchases threshold. Identification as a Repeat Finding – Not a repeat finding. Recommendation – The Organization should review its policies and procedures to ensure all purchases using Federal grant dollars are completed in accordance with Federal procurement requirements.
Show full finding ▾Hide full finding ▴Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 4 H8FCS40875-01-02 Program Year 2023 Criteria or Specific Requirement – Procurement, Suspension, & Debarment – 45 CFR 75.329 Condition – The Organization’s procurement policy established a threshold of $10,000 for small purchase procurements. This policy was not properly applied. Questioned Costs – Unknown Context – A sample of two procurements were tested out of a population of eleven transactions subject to procurement requirements. The population sampled represented $957,817 in Federal expenditures. The sample was not, and is not intended to be, statistically valid. Of the two procurements tested, one procurement for $54,684 was not completed in compliance with the Organization’s policy and procedures. Effect – A purchase was made without fully adhering to Federal procurement requirements. Cause – The Organization did not apply its procurement policy to a transaction that met the small purchases threshold. Identification as a Repeat Finding – Not a repeat finding. Recommendation – The Organization should review its policies and procedures to ensure all purchases using Federal grant dollars are completed in accordance with Federal procurement requirements.
Management agrees with this finding. Planned corrective action includes complying with the existing Procurement and Competitive Bidding Policies and Procedures. People’s Community Clinic maintains an electronic process for approval of grants, contracts, business associate agreements, and competitive bids. Annually, staff are required to read the Contracts Approval policy and procedure, which includes links to another policy related to Procurement and Competitive Bidding policy and procedure. Additionally, the Contracts and Compliance Specialist maintains a SharePoint page with additional FAQs related to the contracts process. Once a contract is submitted through the contracts Smartsheet, the Chief Financial Officer (CFO), Chief Operating Officer (COO), Chief Compliance Officer (CCO), and Security Officer (SO) are notified to review the contract. If a contractor is to be paid, the Finance Department is notified and the contract owner should have included additional documents, including the W-9. The Finance Department has full access to the contracts Smartsheet to see when a contract is approved by the contract reviewers and fully executed. People's policy does not differentiate between federally funded contracts and non-federally funded contracts; therefore, the following proposed action plan will apply to all invoices over $10,000. On a quarterly basis, a sampling of invoices that are not a part of a known Group Purchasing Organization (GPO) agreement and exceed $10,000 will be tested against the contracts Smartsheet and reviewed with the bid Smartsheet documentation. The goal of the audit will be to ensure that the invoice was included in the contracts process and ensure that all aspects of the contract were checked against federal, state, and policy contract requirements (as listed in the contracting form). The audit will be conducted by the Finance Department in conjunction with the Compliance Department. Participation of the Finance Department is crucial to review invoice amounts for contracted parties and ensure that the contract is within the maximum amount originally agreed upon. The results of these internal audits will be presented quarterly to the Board of Directors. The Chief Compliance Officer is responsible for this planned corrective action. Completion of this planned corrective action is expected by January 2025.
Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS24150-12-00 Program Year 2023 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial information. Questioned Costs – None Context – The Organization was required to file one FFR and one Uniform Data Set (UDS) report during 2023. Each report was selected for testing with specific data from each report identified for testing. The sampling methodology is not, and was not intended to be, statistically valid. Of the twenty-five inputs tested, three exceptions were noted related to the FFR. Effect – Potential errors were made on the FFR. Cause – The Organization indicated the FFR was prepared on the accrual basis but did not accurately reflect the accruals for the final two months of the grant budget period. As a result, the Federal share of expenditures and unobligated balance of Federal funds were misstated. Identification as a Repeat Finding – Not a repeat finding. Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information.
Show full finding ▾Hide full finding ▴Federal Assistance Listing Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS24150-12-00 Program Year 2023 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial information. Questioned Costs – None Context – The Organization was required to file one FFR and one Uniform Data Set (UDS) report during 2023. Each report was selected for testing with specific data from each report identified for testing. The sampling methodology is not, and was not intended to be, statistically valid. Of the twenty-five inputs tested, three exceptions were noted related to the FFR. Effect – Potential errors were made on the FFR. Cause – The Organization indicated the FFR was prepared on the accrual basis but did not accurately reflect the accruals for the final two months of the grant budget period. As a result, the Federal share of expenditures and unobligated balance of Federal funds were misstated. Identification as a Repeat Finding – Not a repeat finding. Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information.
Management agrees with this finding. An accrual will be recorded shortly after the end of the fiscal year and the end of the grant budget period. This will be done to ensure program expenditures are complete and will prompt the Finance Department to obligate the corresponding receivable once all related expenditures have been paid. Upon preparing the final Federal Financial Report (FFR), a full reconciliation of expenses for the grant budget period will be performed, to determine if additional accruals are necessary. The Chief Financial Officer is responsible for this planned corrective action. Completion of this planned corrective action is expected by January 2025.
FAC accepted this audit on September 10, 2023 — management decision was due March 10, 2024.
FAC accepted this audit on August 23, 2022 — management decision was due February 23, 2023.
FAC accepted this audit on September 9, 2021 — management decision was due March 9, 2022.
FAC accepted this audit on August 5, 2020 — management decision was due February 5, 2021.
FAC accepted this audit on June 30, 2019 — management decision was due December 30, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on July 8, 2018 — management decision was due January 8, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on June 29, 2017 — management decision was due December 29, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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